Supreme Court took note of the fact that parts of power-driven pumps, which
were to be utilized for manufacturing power-driven pumps within ... number of Notifications. Thus, the
exemption that was being granted for power-driven pumps as well as parts of
power-driven pumps was withdrawn
manufacture and selling of electric motors and pump sets, power driven pump sets mono block pump sets and borewell submersible pump sets for about ... using electric power, mechanical power or solar power. As there is similarity in the manufacture of electric motors, power driven pump sets, monoblock pump sets
appellant, in our opinion, therefore,
is well-founded that both power driven pumps as well as parts of
power driven pumps used for manufacturing ... have been
made against the appellant in respect of parts of power driven
pumps by issuing show cause notices. The submission of the
appellant
extent of
Rs.6,84,117/- on intermediate products supplied to Power Driven Pump
Manufacturers.
In this regard, we submit that vide notification ... dated
2.6.1998, excisable goods supplied to certain category of Power Driven
Pump Manufacturers are subject to Nil rate of duty. Based on the
notification, certain
vide Notification No.46/94 dated 01.03.1994. In the said notification, power driven pumps were shown as an exempted item and due to inadvertence, parts ... power driven pumps used in manufacture of pumps within the factory, which were all along exempted from 1978, were omitted. The omission having been brought
accessories of all such goods."
Item 99 reads thus :
"Power driven pumps (including motor pumps, turbo pumps and monoblock pumpsets) for liquids, whether ... with the aid of power. The nature of the goods is, therefore, similar to the nature of other power driven pumps, which have been classified
dated 1.3.1994, giving exemption from imposing excise duty on parts of power driven pumps used in the factory premises for manufacture of power driven pumps ... granting exemption for the first time in respect of parts of power driven pumps to be used in the factory and therefore, the subsequent notification
electrical appliances, but would be in any other kind of power driven domestic grinder.
10. It is a well-known principle of construction in interpreting ... component parts minus that contrivance which gives to it the electric motive power would not be domestic electric appliance properly so-called.
11. In Deputy
carrying on the business of manufacturing camphor with the help of power driven machinery. In those circumstances, he held that the landlord was entitled
that it is well settled that the courts, in exercise of their power of judicial review, do not ordinarily interfere with the policy decisions unless ... submitted an application for grant of a licence for power-driven crusher for manufacturing rab from sugarcane. The application was rejected as per the licensing
